Income Tax Subtraction/Qualified Overtime/Up to $12,500
- Introduced Jun 23, 2026
- In committee Jun 23, 2026
- Passed the Senate Next
- Passed the House
- To the governor
- Became law
What it does
The legislature's own summary of the bill, or its official long title.
This Act creates a Delaware personal income tax subtraction for qualified overtime compensation that mirrors the federal deduction. Eligible workers can deduct up to $12,500 of qualified overtime pay ($25,000 for married couples filing jointly) from their federal taxable income. The deduction begins to phase out when federal modified adjusted gross income (MAGI) exceeds $150,000 for single filers ($300,000 for joint filers). Only the overtime premium portion (the extra pay above the regular hourly rate) qualifies for the deduction.
Every action
1 step, oldest first, as the legislature records them.
- CommitteeIntroduced and Assigned to Executive Committee in Senate · Senate Executive
Roll calls
No recorded votes on this bill yet.
Sponsors
The member who introduced it.
- BL Bryant L. RichardsonR Primary sponsor · District 21
- BW Bryan W. ShupeR Joint sponsor · District 36
From Delaware's official records (legis.delaware.gov), checked Nov 1, 2026. Text links go to the official versions; LegiList does not copy bill text.